For non-US owners of a New Hampshire LLC
Foreign-Owned New Hampshire LLC: State Report, Tax and IRS Filing
Your LLC is formed in New Hampshire and you live outside the US. Two sets of rules apply every year: New Hampshire's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.
Quick answer
What does a foreign-owned New Hampshire LLC have to file each year?
With New Hampshire: Annual Report (Secretary of State). Fee: US$100. Due: April 1 each year (mailed reports must be postmarked by April 1). With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- New Hampshire yearly report
- Annual Report (Secretary of State)
- New Hampshire fee
- US$100
- New Hampshire due date
- April 1 each year (mailed reports must be postmarked by April 1).
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
Federal filings, whatever New Hampshire requires
| Filing | When | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Each year the LLC has a reportable transaction with its foreign owner; US$25,000 penalty if missed | IRS |
| BE-13 | Generally within 45 days of a foreign person setting up or buying a US business | BEA rule |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
None of these depend on the state. A New Hampshire LLC files them on the same terms as an LLC formed anywhere else.
The New Hampshire side: report, fee and tax
Before the IRS side, the state. New Hampshire's requirements, from official New Hampshire sources (New Hampshire official source, tax source): State figures checked October 28, 2026.
| Item | New Hampshire |
|---|---|
| Yearly report | Annual Report (Secretary of State) |
| Fee | US$100. $100 (RSA 304-C:191). |
| Due | April 1 each year (mailed reports must be postmarked by April 1). |
| State tax | No franchise tax, but New Hampshire does not disregard LLCs: a single-member LLC owned by an individual files its own Business Profits Tax return (Form NH-1040) if gross business income exceeds $109,000 (2025 threshold), and Business Enterprise Tax applies if gross receipts or the enterprise value tax base exceed $298,000. Returns are due the 15th day of the fourth month after year end (April 15 for calendar year). |
| If it is late | $50 late fee for reports or fees received after April 1. The LLC becomes Not in Good Standing, and after two consecutive years of not filing it is administratively dissolved. |
Easy to miss: Even a disregarded single-member LLC is treated as a separate business taxpayer in New Hampshire and may owe its own BPT and BET returns once revenue passes the thresholds.
Dates to keep
| Who | What and when |
|---|---|
| State | Annual Report (Secretary of State): April 1 each year (mailed reports must be postmarked by April 1). |
| IRS | Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it) |
| Once | BE-13 within 45 days of formation, if it applies |
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned New Hampshire LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the New Hampshire date; the state report itself is filed with New Hampshire.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a New Hampshire LLC
New Hampshire
- State rules: New Hampshire official page, New Hampshire tax page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
What does a New Hampshire LLC owe the state each year?
Annual Report (Secretary of State). Fee: US$100. Due: April 1 each year (mailed reports must be postmarked by April 1).
Does a New Hampshire LLC owned by a non-US person pay New Hampshire tax?
No franchise tax, but New Hampshire does not disregard LLCs: a single-member LLC owned by an individual files its own Business Profits Tax return (Form NH-1040) if gross business income exceeds $109,000 (2025 threshold), and Business Enterprise Tax applies if gross receipts or the enterprise value tax base exceed $298,000. Returns are due the 15th day of the fourth month after year end (April 15 for calendar year).
What happens if the New Hampshire filing is late?
$50 late fee for reports or fees received after April 1. The LLC becomes Not in Good Standing, and after two consecutive years of not filing it is administratively dissolved.
Does a foreign-owned New Hampshire LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- New Hampshire: official source
- New Hampshire: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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